In order to avoid double assignments of nested_attributes for `has_many`
relations during record initialization, nested_attributes in `create_with`
should not be passed into `klass.new` and have them populate during
`initialize_internals_callback` with scope attributes.

However, `create_with` keys should always have precedence over where
clauses, so if there are same keys in both `create_with` and
`where_values_hash`, the value in `create_with` should be the one that's
used.